https://www.taxtmi.com/caselaws?id=797167 Share capital received from four investors could not be treated as unexplained cash credit where scrutiny assessments of those investors had accepted the sources of their investments and made no additions in their hands. The Tribunal treated the investments as genuine in the recipient company's hands on the basis of the assessment records. That factual finding disclosed no infirmity or substantial question of law, rendering the share-capital addition under Section 68 unsustainable. en-us Mon, 03 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797167 Share capital received from four investors could not be treated as unexplained cash credit where scrutiny assessments of those investors had accepted the sources of their investments and made no additions in their hands. The Tribunal treated the investments as genuine in the recipient company's hands on the basis of the assessment records. That factual finding disclosed no infirmity or substantial question of law, rendering the share-capital addition under Section 68 unsustainable. Case-Laws Income Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797167